Ord 28-98ORDINANCE NO. 28-98
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, AMENDING CHAPTER 110,
"OCCUPATIONAL LICENSES GENERALLY", SECTION 110.15,
"LICENSE TAX SCHEDULE", OF THE CODE OF ORDINANCES
OF THE CITY OF DELRAY BEACH, TO PROVIDE FOR AN
INCREASE IN OCCUPATIONAL LICENSE FEES; PROVIDING A
GENERAL REPEALER CLAUSE, A SAVING CLAUSE, AND AN
EFFECTIVE DATE.
WHEREAS, Chapter 110, "Occupational Licenses Generally",
Section 110.15, "License Tax Schedule", of the City Code establishes
the individual license tax required to be paid annually to the City
by the persons engaging in or managing or transacting an occupation
or profession; and
WHEREAS, pursuant to Chapter 205, Florida Statutes, the
City Commission has determined it to be appropriate to increase said
occupational license fees.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF
THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section !. That Title XI, "Business Regulations", Chapter
110, "Occupational Licenses Generally", Section 110.15, "License Tax
Schedule", of the Code of Ordinances of the City of Delray Beach,
Florida, be, and the same is hereby amended to read as follows:
Section 110.15 LICENSE TAX SC~RDU~.
The following enumerated individual license tax shall be
paid to the City by the persons engaging in or managing or
transacting the several occupations or professions named yearly,
unless otherwise specified:
Classification
All Fees $~2~/99 $130.00, except as noted
ABSTRACTING
Land title, warranty or security company.
Each individual conducting the business
of abstracting title, either in part or
in whole, shall pay a license tax.
ACAD~4YOFMUSIC
ADULT ENTERTAINMENT
ADVERTISING
Agencies, firms, associations, corporations
or other persons distributing circulars,
pamphlets or other advertising matter,
except local merchants and theaters
advertising in this way their own goods
and merchandise, shall pay an annual
license tax.
ADVERTISING
Agencies engaged in the business of bill
posting shall pay a license tax, per year.
ADVERTISING OFFICE, PUBLIC RELATIONS
~TJ.K~S, BOWLING, BOXBALLorTENPINS
Each lane
$ 19/99 20.80
AMBULANCES
Separate from undertaking, each
72.80
AMUSEMENT PARLORS OR CONCERT HATJ.S
APARTMENT, ROOMING HOUSES
Per room, excluding kitchen & bathrooms
L99 5.20
AQUARIUM
ARMORED CAR SERVICE
Each vehicle
72.80
ART C~T.T.I~y
(1) Art studio, workshop, classes
(2) Artist, commercial
(3) Artist material or supplies (See MERCHANTS)
(4) Artists' outdoor sale:
Each sale, first day ~¢~9
Each day thereafter ~9/~
ASTROLOGISTS, CLAIRVOYANTS, FORTUNE TR~J.~RS,
PALMISTS, PHRENO~ISTS, SPIRITUALISTS,
NUM~ROLOGISTSANDMENTALWRa?.RRS
These activities and others of a similar
nature, whether or not in connection with
another business, charging fees, shall pay
a license tax.
$1.20
].0.40
AT~.RTI C CLUB, (Zoning)
- 2 -
Ord. No. 28-98
AUC~I~
AUC'I~(~S
AUCTI(~, REAL ESTATE
Per day
AUT(~[~TICAMUSEMENTMACHI~ES, GAMES OR
DE~-~(~S, DISTIIIBUTOR
Annual fee
l~ote: It is understood that this shall
not be construed to license or permit
operation or display of gambling devices.
A~ICGAMESANDDEVICES
or otherwise, marble games, such as
throwing balls at figures and the like,
m~hich are not elsewhere provided for in
this chapter.
Each machine or apparatus
52.00
A~ICTRADEMACHINES
Where only incentive to operate same is to
procure such as gum, nuts and the like
Each machine
Distributor
9/99 31.20
Z /99 130.00
A~ICWEIGHINGMACHINES DISTRIBUTOR
Each machine
10.40
A~ILE OR MOTOR VEHICLES, TRUCKS, FARM
~RS AND FARM IMPLEMENTS, MOTORCYCLES
(:].)
Auto agency or dealer, in new or
used cars, motor vehicles, motorcycles,
trucks, farm tractors and farm implements,
with one principal place of business, not
to exceed one lot for display purposes,
each agency, not to include repairs.
(2) Each additional display lot.
(3)
Rental of vehicle not to exceed 30 days
as replacement for vehicles undergoing
repairs by agency.
- 3 -
Ord. No. 28-98
AUTOI~BI~.~
Automatic car wash, not in connection
with other business
(2) Automobile association (See INSURANCE)
(3) Driving school
(4) Parking lots, commercial, each lot
(5)
Repair shop or garage, in connection
with auto agency
(6)
Repair shop or garage not in
connection with other business
(7)
Self-serve car wash, first unit
Each additional unit
(8) U-Drive rentals
(9)
Upholstering, tops, seat covers
and the like
(10)
Automobile used parts, dealers in,
used for purposes other than junk
(11) Wrecker service, towing
(12) Auto detailing
AUTOMOBIT~ SERVICE STATION
Washing and polishing, greasing, lubricating
and like servicing of automobiles, selling
gasoline and oil, but not to include repair
work and not to include the sale of
merchandise required to be licensed otherwise
by ordinance under MERCHANTS.
AUTOMOBIT~ SERVICE S~ATION
Selling merchandise other than petroleum
products used in greasing and lubricating,
shall pay the MERCHANTS license on other
merchandise in addition to the foregoing.
41.60
10.40
- 4 - Ord. No. 28-98
BABY SITTER SERVICE
BAKERY
Wholesale and retail, each store
B~T.T. ROOMS FOR PROFIT
BANKS (National and state chartered),
SAVINGS ANDLOANASSOCIATIONS (per
Section 5219 Revised Statutes 12 U.S.C. 548)
RANKR~CY, CLOSING OUT, TRUSTEE S~T.R
(See FIRE S~T.R)
BARBERSHOPS
BEACH EQUIPMENT
(Subject to bids to the Commission)
BEAUTY SHOPS
BIBLE, HOLY - SOLICITORS
BICYCLE SHOP, both retail and repair
BILLIARD, POOL OR BAC~T~I',T,R TABLRS
For profit, each table
BIRDS
Dealers
BLIIEPRINTING SERVICE
Maps, plats and the like
BOAT A~ENCIES, NEW/USED
Each lot, not to include repairs
BOATS FOR HIRE
Fishing, cruising or sightseeing (each boat)
BOAT HOUSES
Storage only
BOAT MARINAS, ZX)CKAC, E, YACHT BASINS
BOAT REPAIR
69/~9 62.40
52.00
- 5 - Ord. No. 28-98
BO~, MACHINE SHOPS OR FOUNDRIES
BOHDS~AN, BAIL BONDS
BOOK, MAGAZINE SOLICITORS
Per week
Per person
Interstate commerce
BOOKlrR~DER/ACCOUNTANT, not C.P.A.
BOOT AND SHOE REPAIR SHOP
BOTTLING WORKS
BROKERS
Stocks, bonds, mortgages, customs and others
BUILDING INSPECTOR
BUILDING AND LOAN ASSOCIATIONS (See BANKS)
BUR(~R ALARM COMPANY
BUS STATION, intrastate business only
BUSINESS COLLEGE, TRADE SCHOOLS
BUSINESS OFFICE
BUTf]tER SHOP
¢1¢9 52.00.
¢1¢9 20.8o
No fee
CAR~E~ AND RIK~ ~.R~NING
Each location
tATteRS
Fixed base or mobile, each truck
CERAMIC STUDIO
~~ ~~IES
Season only, each lot
CI~ ~TS ~ ~~~ ~L (See ~~)
-- 6 --
s2.0o
Ord. No. 28-98
CLAIM AND CO~.T.RCTING AGENCIES
CLEANINg, PRESSING, DYEING (See LAUNDRIES)
Secondhand dealers
COLDX~INKSTAND (See MERCHANT)
COL~ STORAGE
All types
CO~SSIONMERCHANTS
Handling shipments (other than
specifically provided for herein)
on a commission basis
CONCRETE PRODUCTS (See MANUFACTURER)
CONCHETEREADY-MIX PLANT
(2)
(3)
(4)
General
Engineering contractor (includes bridge,
bulkheading, drainage, excavating, sewer
construction, dredging, irrigation systems,
pile driving, seawalls, sidewalk, street
grading and paving and similar contract work
Structural and reinforced iron and steel
Subcontractors and others as listed:
Concrete, stone, brick
Electrical
Heating and ventilating
House movers
Masons
Plasterers
Roofing
Sheetmetal and tinsmith
Septic tank
Tile
- 7 - Ord. No. 28-98
Well drilling
Floor sandin9 and finishin9
Lathers
Plumbers
(5)
Any person who shall accept orders to be engaged in the
business of accepting orders or contracts on cost plus,
fixed fee, stated sum, percentage basis or any
combination thereof, or for compensation other than
wages for doing work on or in any building or structure
requiring the use of paint, stone, brick, mortar,
cement, wood, structural steel or iron, sheet iron,
metallic piping, tin, lead or any other building
material; or to do any paving or curbing on sidewalks
or streets, on public or private property, using
asphalt, brick, stone, cement or wood or any
combination; or to excavate for foundations or any
other purpose, or to construct sewers, septic tanks,
docks, drive piling, construct bridges, construct
seawalls and bulkheads of any and all description; and
who is engaged in the business of building, remodeling,
repairing, razing or moving, whether it be by contract,
fixed fee or sublet, percentage or any combination
thereof, or for compensation other than wages, shall be
deemed to be a contractor within the meaning of this
chapter.
CONV~T~SCENTHOME (not sanitarium)
Ch. 400, Florida Statutes, zoning, State
Department of Health and Rehabilitative
Services regulations
COST~E, CLOTHING RENTAL
CR~IT BUREAUS
DAIRIES (milk distributors, jobbers or
creameries delivering milk)
Each truck
DANCING SCHOOLS
DATA PROCESSING (See PROFESSIONAL)
- 8 -
Ord. No. 28-98
DF~T.~N~S IN SECONDHAND FIREARMS
This license shall be exclusive of all other
license taxes. All secondhand dealers shall
keep a permanent record of all purchases and
sales, including dates, description of property
purchased or sold, names and addresses of persons
purchasing or selling them.
DELICATESSEN
DENTAL SUPPLIES
DEN~%L TECHNICIAN LABORATORY
DEPARTMENT STORES (See MERCHANTS)
DETECTIVE AGENCY
Each location (state certificate)
DISTRIBUTOR
DOG AND PET GROOMING
Sale of supplies, see MERCHANTS
DRESSMAKING, ~STITCHING (no stock carried)
DRUGS, retail dealer (See MERCHANTS)
DRY CLEANING (See LAUNDRIES)
ELECTRIC LIGHT AND POWER COMPANIES
EMI(~%a_NT AGENTS
Including any agent, solicitor or recruiter
engaged in the business of hiring, enticing
or soliciting laborers or emigrants.
EMP~ A~ENCIES
ENGRAVERS OR LITHOGRAPHERS
EXPORT OR IMPORT COMPANIES
EXPRESS COMPANIES (Intrastate only)
EXTerMINaTORS (state certificate)
- 9 - Ord. No. 28-98
~KTI~IZER MANUFACTURERS - MIXING PLANT
FIRE EXTINGUISHER S~T.RS, SERVICE
FIRE AND WRECK S~T.RS
(When not conducted by bona fide business
concerns previously established and doing
business in the City), of undamaged goods
of that firm having damage by fire or
wreck, each sale.
FISH OR POULTRY MARKET
FISH PEDDT.RR (See PEDDLERS OF MERCHANDISE)
FISHIN~ TACF~.R (See MERCHANTS}
FISHIN~ TACKLE OR GUN REPAIR
FLORISTS OR DEALERS IN FLOWERS, Each
FOOD ~ - COLD STORAGE
FRUIT, VEGETABLE STAND
FUMIGATING (See EXTERMINATORS)
FU~NI"~URE AND HOUSE FURNISHING (See MERCHANTS)
GAS (X~4PANIES
(1) Distributing and selling gas
through pipelines
(2) Selling bottled gas
(3) Gas tank wagon delivery only
C4%SO~ AND OIL DISTRIBUTORS
Wholesale, storage facilities in the City
GOLF COURSES, Each
GOLF IHtIVING RANGE, Each
GOLF, MINIATURE, Each
GUARANTY OR SURETY TITLE COMPANIES
GUARD, PATROL SERVICE (See DETECTIVE AGENCY)
- 10 - Ord. No. 28-98
GUNS, sales or repair
Need Federal firearms dealers license
HARNESS AND SADDLERY (See MERCHANTS)
HOME OCCUPATION
HOSPIT~?~, SANITARIUM
HOTELS
Per room, excluding kitchens and bathrooms
HYPNOTISTS
Must meet requirements set forth in
F.S. Chapter 456
ICE CREAM MANUFACTURERS
ICE CREAM PARLORS
ICE CREAM WAGON OR TRUCK, Each
ICE ~ANUFA~ING OR STORAGE
INSECTICIDE
Manufacturers or dealers
INST~T.?.k~S, CARPETS
INSURANCE AIk31JSTERS
For each company represented
Baggage, each company represented
Casualty, life, hospitalization,
industrial, burial, bonding and
surety companies, each
IMPORT, EXPORT (See EXPORT)
5.20
104.00
- 11 - Ord. No. 28-98
INTEH~OR DECORATOR
AND HOSPITAL SUPPLIES
Dealers buying and selling old gold, silver and other
precious metals, or offer to buy and sell (permanent records
of all purchases and sales, including dates, description of
property purchased and sold, names and addresses of persons
purchasing or selling required).
JEWE~H~ STORE (See MERCHANTS)
JUNK~OPS OR DEAT,~S
License required whether or not sale or purchase or both, or
solicitations are made.
KENNELS, ANIMAL (approved location)
KEY SHOP, LOCKSMITH ANDASSOCIATED SERVICES
(See MERCHANTS)
KNIFe. SCISSORS AND TOOL SHARPENER
LANDSCAPE COMPANY
LAUNI~"f OR DRY ~.RANING PLANT
Agent for out of town laundries
Local agency, permanent office
Sel f- service
LA~ SPRAYING
State Board of Health certificate
LIN~! OR DIAPER SERVICE
LOAN, FINANCE, MORTGAGE COMPANY
LUMBER DEAT.~RS
LUNCH STANDS, not over 25 chairs
- 12 - Ord. No. 28-98
MACHINE SHOPS (not automobile)
MAIL ORDER BUSINESS
MA!qFI~%NCE (Floor, home, office, building)
MANICURIST, Each
MANUFA~
MARBT.R AND GRANITE WORKS
MASSAGE SALON
MASSEUR, MASSEUSE, Each
MEATS (See BUTCHER SHOP)
MERCHANDISE, Secondhand (See SECONDHAND DEAT.~RS)
MER~ANTS, DRUGGISTS AND STOREKEEPERS
MESSENGER SERVICE (exclusive of telegrams)
MIMEOGRAPH AND LETTER SHOP
MONUMENTS AND TOMBSTONES
MOTION PICTURE THEATERS
Giving performances of moving pictures or other forms
of entertainment
MOVERS (See STORAGE)
MUSICAL DEVICES
Operator of mechanically operated (whether operated in
connection with or separate from any other business)
License or tag must be displayed on each machine.
MUSICAL DEVICES, Distributor
MUSIC'TEACHERS
KAILS, ACRYLIC SHOPS (State Certificate)
NEWSPAPER PUBLIS~RR
62.40
62.40
- 13 -
Ord. No. 28-98
NEWS COMPANIES, owners or managers of
NEWSSTANDS
Owners or managers of, where daily and weekly newspapers
or magazines, postcards and the like are sold.
NI~BTCLUBS
Restaurants, dining rooms or other establishments, whether
floor show or other form of entertainment, exclusive of
orchestra, is provided for guests.
NOVE~TYWORKS (See MANUFACTURER)
NURSERY
Shrubs, trees, plants or landscaping
NI1RSIN~ HOME (See CONVAT.RSCENT HOME)
OFFIC~ MACHINE REPAIRS (See REPAIR SHOP)
OIL (See GASOLINE)
PAINT~A~ (See MANUFACTURER)
PARCE~DELIVER¥
Each vehicle
PAWNBROKERS
PEDD?~S OF MERCHANDISE
Not otherwise enumerated specifically
herein, shall pay a license tax per
day of, each person
(2)
Peddlers who are not producers of
the product they sell and who peddle
from house to house the products of
the farm, grove or waters, shall pay
a license tax per day of, each person
20.e0
- 14 - Ord. No. 28-98
(3)
(4)
(~)
Peddlers, hawkers or vendors engaged
in the occupation of selling products
such as fruit, eggs and vegetables and
farm products from wagon, push cart or
other vehicle, shall pay a license tax
of, each vehicle ~%/99 130.00
(This provision in respect to product
shall not apply to persons selling
products of own farm.)
Peddlers, hawkers, vendors, agents or
solicitors soliciting business for
out-of-town business houses or
enterprises not maintaining place of
business in City, providing however that
this provision does not apply to
wholesalers dealing exclusively with
retailers ~/~ 130.00
Traveling stores, dry goods, groceries,
clothing, boots and shoes ~/99 130.00
PET S~0P OR GROOMING (See DOG AND PET GROOMING)
PHOTO PROCESSING, FILM DEVELOPING
PIAN~ TI~ERS
PICTI~ AGENTS
~:~)~ ?OZ'T,~'TS
POSTC~HD STANDS, only
POTaX~ CHIPS (See MANUFACTURER)
PRINT S~0P OR PUBLISHIN~
PRIFATE POSTAL MAILBOX
PR~ SCHOOLS (See SCHOOLS)
- 15 - Ord. No. 28-98
PROFESSIONAL
(1) The following practitioners are classed as
professional, and each person engaged in the practice
of this profession other than persons receiving only a
salary or wage by a licensed practitioner in this City,
is required to take out a professional license:
Accountants and auditors
Architects
Architects, landscaping
Attorneys and lawyers
Business consultant
Chemists
Chiropractors
Chiropodists
Data processing
Dentist
Draftsman
Engineers, civil, consulting
Interior Design
Opticians
Optometrists
Osteopathic physicians
Physicians
Psychiatrists
Research laboratory or office, for profit
Surgeons
Tax consultant
Veterinarians or veterinary
Other professions not classified
(2)
For each person operating with the person
the preceding clause, other than the
employees.
licensed in
professional
PROPEHT~ MANAGEMENT
PRO~K)TEP~
Entertainment, sports or contests
PU~L~(~ ]~I~T.T. FOR HIRE
PUBLISHING COMPANY
Books, directories and the like
- 16 - Ord. No. 28-98
RADIO COMMUNICATIONS
RADIO REPAIR SHOP (See REPAIR SHOPS)
~ COMPANIES, each
REAL ~STATE AGENCY OR BROKER
RECDRDING STUDIO
P~NG SALON
RENT~ EQUIPMENT, all types
REPAIR SHOPS, each
REPAIRS FROM TRUCK OR OTHER VEHICLE
RESTAI~%NTS (If dancing permitted, see NIGHT CLUBS)
Cafes and public eating places (whether food is served in
connection with or separate from other business, except
dining rooms in connection with hotels)
RETIREMENT, REST HOME (See CONV~T.RSCENT HOME)
RINKS, bicycle, skating or other
ROOF TRUSSES (See MANUFACTURER)
SAWMILL YARD
SCHOOLS
SECi~H)BAI~ DEA?.~RS
(i)
In goods, wares and merchandise,
otherwise, known as secondhand dealers
firearms. (See DEALERS IN SECONDHAND
SECONDHAND CLOTHING)
secondhand or
exclusive of
FIREARMS and
{2) All secondhand dealers shall keep a permanent record of
all purchases and sales, including dates, description
of property purchased and sold, names and addresses of
persons purchasing or selling them.
- 17 -
Ord. No. 28-98
(3)
However, the business shall be adequately housed inside a
substantial store building and provided that before any
person shall sell or be engaged in the business of selling
goods, wares, merchandise or other personal property, the
sales being advertised as bankrupt, insolvent, insurance,
assignee, trustee, auction, syndicate, railroad or other
wreck, wholesale, manufacturer's or closeout sale, or as
goods damaged by smoke, fire, water or otherwise, the
person shall file an application with the Commission, which
application shall be passed on by the Commission and a
license tax paid.
SECHEZARIAL SERVICE
SEED STORES, wholesale and retail (See MERCHANTS)
SHIP BROKERS
SHOemAKER AND REPAIRS
SHOOTINGGALr~RY
SIGN PAINTERS
Commercial but not erecting
SODA OR MINERAL WATER FOUNTAINS
SOLICITOR (See PEDDLERS OF MERCHANDISE)
SPORTING GOODS (See MERCHANTS)
STAMP OR OLD COIN DEAT,RR
STORAGE HAREHOUSE OR ROOM
TAILORS
~%NNING SALON
TATTOO SALON
TAX Af~NCY (See PROFESSIONAL)
TAXIDERMIST, or agents for
In addition to other license
- 18 - Ord. No. 28-98
TAXIS
First vehicle
Each additional vehicle
04.00
52.00
TELEGRAPH COMPANIES
TELLING
TELEPHONE ANSWERING SERVICE
TELEPHONE SOLICITATION
(See Sections 118.40 through 118.45)
TELEPHONE SYSTEMS ANDCOMPANIES
Intrastate business only
TEMPORARY BUSINESS LICENSES
(1)
Business temporarily located inside
enclosed shopping mall; 30 days
only (no extensions)
62.40
(2)
Special events, no more than once
annually (if under three days), as
approved by Commission (each license,
not otherwise enumerated herein)
No fee
(3)
Special events, no more than once
annually (in excess of three days), as
approved by Commission (each license,
not otherwise enumerated herein)
6~/99 62.40
TEMPORARY HOLIDAY/VENDORS
62.40
TERMITE CONTROL COMPANIES
THEATRICAL DIRECTORS
Who charge for services in directing local
performances, each performance
talent
plays
THEATRICAL OR DRAMATIC GROUPS OR COMPANIES
For profit, where performance is
licensed theater, each performance
not
given in
TOWRL, DIAPER, UNIFORM SUPPLY COMPANY
TOWING SERVICE (See AUTOMOBILE)
or
local,
- 19 -
Ord. No. 28-98
TRADE SCHOOLS
TRADING STAMP COMPANIES
TRAILER PARK
TRAXT.RR, TRUCK RENT~
TRAVEL BUREAUS
TREE PRUNER (must have insurance)
TRUCKS
Motor driven, also doing freight
transfer business for profit, except
are paid in conducting business, each.
(Does not apply to trucks owned by
state)
transportation, haulin9 or
where other licenses
the city, county or
U-DRIVE-IT CARS (See AUTOMOBILE)
UNDERTAKERS, EMB~3~ERSANDFUNERALDIRECTORS
UNIFORM SUPPLY (See TOWEL, DIAPER, UNIFORM SUPPLY COMPANY)
UPHOLSTERER
VENDING MACHINES (See AUTOMATIC TRADE MACHINES)
VENETIAN BLINDS
Repair, installation and associated services
VULCANIZING
Each place of business
MATra{REPAIR
HATE~, sold in bottles (See BOTTLING WORKS)
MATER COMPANIES
Persons operating same
WATER SOFTENING SERVICE
WEIGHT CLINIC
- 20 -
Ord. No. 28-98
W~I(]~ING MACHINES (See AUTOMATIC TRADE MACHINES)
WBR~xN~AIR RENTAL (See INVALID)
WINDOW ~.~NING
WINDOW TINTING
WOOD XARD
WRECKER SERVICE (See AUTOMOBIT.R)
Section 2. That all ordinances or parts of ordinances in
conflict herewith be, and the same are hereby repealed.
Section 3. That should any section or provision of this
ordinance or any portion thereof, any paragraph, sentence, or word be
declared by a court of competent jurisdiction to be invalid, such
decision shall not affect the validity of the remainder hereof as a
whole or part thereof other than the part declared to be invalid.
Section 4. That the occupational license tax increases
enumerated in Section 1, above, shall become effective October 1,
1998.
Section 5. That this ordinance shall become effective
immediately upon its passage on second and final reading.
PASSED AND ADOPTED in regular session on second and final
reading on this the 4th day of August , 1998.
ATTEST:
City ~erk '
First Reading July 21, 1998
Second Reading August 4, 1998
- 21 - Ord. No. 28-98
MEMORANDUM
TO: MAYOR AND CITY COMMISSIONERS
FROM: CITY MANAGER~/I
SUBJECT: AGENDA ITEM # 10~ - REGULAR MEETING OF AUGUST 4, 1998
ORDINANCE NO. 28-98 (OCCUPATIONAL LICENSE FEES)
DATE:
JULY 30, 1998
This is second reading and a public hearing for Ordinance No.
28-98 which amends Chapter 110, "Occupational Licenses Generally",
Section 110.15, "License Tax Schedule", of the City Code to
provide for a four percent (4%) increase in all occupational
license tax fees effective October 1, 1998.
In 1993, the Legislature amended Chapter 205 of the Florida
Statutes with the passage of SB 364. This bill provided an
opportunity for municipalities and counties to reclassify
businesses, professions and occupations and revise rate structures
if certain conditions were met by October 1, 1995. In compliance
with these conditions, the City Commission appointed an Equity
Study Commission to review and make recommendations on our license
tax fee structure, and subsequently enacted the recommended
changes to Chapter 110 with the adoption of Ordinance No. 35-95 on
July 11, 1995.
The amendments to Chapter 205 also established authority for
governments to increase license taxes every other year by up to
five percent (5%). The occupational license fees currently in
effect were adopted in 1995. The proposed increase under
Ordinance No. 28-98 is the first increase since that time. A
majority of the classifications are assessed a flat fee of $125
which will be increased to $130.00. All exceptions are detailed
under Section 110.15.
At first reading on July 21, 1998, the Commission passed the
ordinance by a unanimous vote.
Recommend approval of Ordinance No. 28-98 on second and final
reading.
ref:agmemol0
MEMORANDUM
DATE: July 15,1998
TO:
FROM:
David Harden,
City Manager
Lula Butler, Director, Community Improvement
RE:
First Reading of Ordinance No. 28-98, Amending Section 110.15 of the
City's Code Of Ordinance Increasing Occupational Licenses Fees
ITEM BEFORE THE COMMISSION:
First reading of Ordinance #28-98 amending Section 110.15 of Chapter 110 of the City's Code of
Ordinance governing the requirement for Occupational Licenses and assessed fees. The
amendment provides for an across-the-board 4% increase in the individual license tax paid to
the City by the persons engaging, managing or transacting an occupation or profession
annually.
BACKGROUND:
The State Legislature amended Chapter 205 of the Florida State Statutes by the passing of SB
364 in 1993. This bill provided the opportunity for municipalities and counties to reclassify
businesses, professions and occupations as well as new rate structures if certain conditions
were met by October 1, 1995. The City, in compliance with these conditions, approved the
changes to Chapter 110 of the Code of Ordinance, governing these fees, as recommended by the
appointed Equity Study Commission. The changes were captured by adopting Ordinance No.
35-95, July 11, 1995. The amendments to Chapter 205 also established authority for
governments to increase licenses taxes every other year by up to 5 %. The Occupational License
fees currently in effect were adopted by this Ordinance in 1995. This is the first increase in the
approved fees since the passing of SB 364.
Staff is recommending a 4% increase in all individual fees as amended under Ordinance #28-98.
A majority of the classifications are assessed a flat fee of $125 which will be increased to $130.
All exceptions are detailed under Section 110.15.
RECOMMENDATION:
Staff is recommending that the City Commission adopt Ordinance 28-98, amending Section
110.15 of the Code of Ordinance, providing for a 4% increase in all Occupational License Fees
effective October 1, 1998. The Ordinance should be made effective immediately to coincide
with the City's renewal notice and process.
LB:DQ
ol.inc (lb)
Date: July 15, 1998
Agenda request to be placed on:
X Regular __ Special
When: July 21, 1998
Agenda Item No.
AGENDA REQUEST
__ Workshop __ Consent
Description of Agenda Item:
First Reading of Ordinance #28-98, amending Section 110.15 of the City's Code of
Ordinance Increasing Occupational License Fees
Ordinance/Resolution Required: ~./No
Draft Attached: Yes / No
Recommendation: Commission Action
Department Head Signature: ~
City Attorney Review/Recommendation (if applicable)
Budget Director Review (required on all items involving expenditure of funds):
Funding Available: Yes / No
Funding Alternatives:
Account # & Description:
Account Balance:
.(if applicable)
City Manager Review:
Approved for agenda:/57~/No
Hold Until:
Agenda Coordinator Review:
Received:
Action: Approved / Disapproved
5/98
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